The President of Ukraine signed the Law of Ukraine «On Amendments to the Law of Ukraine 'On state social assistance to needy families» for social protection of families of the antiterrorist operation participants' of 14.07.16, № 1462-VIII, that came into force on 06.08.2016.
According to the legal act the total family income for the calculation of state assistance will be determined without considering the cash security of military servicemen and commanders who are directly involved in antiterrorist operation (hereinafter − ATO) at the time of its executing.
In the declaration, that is submitted for getting assistance by needy families, the cash security is not required to show. However, to the statement on the right to get assistance should be added the reference in prescribed form on direct participation the person in ATO.
The State Fiscal Service of Ukraine through its Public Informational Resource (hereinafter − PIR) updated its response on how to complete a tax invoice (hereinafter − TI) if a seller when supplies of goods/services, provides discounts or sets surcharges to a buyer. The updated response notes that the amount of surcharges/discounts should not be shown in separate lines of TI.
If a seller sets a surcharge, it increases the price of supply and the tax base that should be mentioned in columns 7 and 10 of TI respectively. If a buyer was provided with a discount, the price of supply and the tax base reduced by the amount of discounts.
Interestingly, this response was posted in PIR, but its effect was limited to 01.04.16. Appearance of advice with a similar meaning shows that controller's position remained unchanged.
The State Fiscal Service of Ukraine in its letter «On correction of financial result before taxation in the amount of surplus and benefits from recovery of utility of fixed assets» of 04.07.16, № 14494/6/99-99-15-02-02-15 explained if to consider for tax and accounting purposes income from surplus and benefits from recovery of utility of fixed assets (hereinafter − FA), which was up to 01.01.15 marked down (or recognized loss from reducing utility). By the letter the State Fiscal Service representatives explained that because of expenses on markdown and losses on reducing utility of FA up to 01.01.15 did not affect on definition of the object of taxation by corporate income tax, since this date financial result before taxation should be reduced by the amount of surplus and benefits from recovery of utility of fixed assets within these expenses. Such an income should not be considered for tax and accounting purposes
The State Fiscal Service of Ukraine by its letter «On documents execution during operations with return of fuel received before 01.03.2016 by suppliers» of 28.07.16, № 16330/6/99-99-12-02-02-15 explained how a buyer should arrange return of fuel received from a supplier up to 01.03.16. As this fuel was included into the Electronic Administration of Fuel Realization Systems (hereinafter − EAFRS), in accordance with Act of inventory, adjustment of calculating of excise invoice is not necessary. Instead, return of fuel is arranged as a transaction of realization − a buyer prepares and registers excise invoice in EAFRS.
The State Fiscal Service of Ukraine in its letter «On reflection in tax accounting operations on sale by bank non-productive fixed assets and investment property» of 08.06.2016, № 12660/6/99-99-15-02-02-15 considered the question.
In the letter is reported that in case of sale of the assets, financial result before taxation increases according to para. 138.1 of the Tax Code of Ukraine (hereinafter – the TCU) in the amount of depreciated book value of the assets determined in accordance with accounting, and decreases according to para. 138.2 of the TCU in the amount of the original value of such an assets determined in accordance with accounting
In case of transactions on sale of investment property that is accounted in the financial accounting at fair value (depreciation and impairment are not recognized), corrections of financial result before taxation according to paras. 138.1 and 138.2 of the TCU are not performed. Result from sale of these assets is determined in accordance with accounting rules and reflected in profit or loss before taxation without any adjustments.
The State Fiscal Service of Ukraine in its letter «On taxation of VAT transactions on supply by taxpayer of housing facilities (apartments), property rights on which were acquired by taxpayer from developer» of 19.07.2016, № 15532/6/99-99-15-03-02-15 is considered this interesting question.
Fiscal office emphasized that property rights to the investee (real estate (apartments) - the right to obtain into ownership the investee in the future (after taking into service).
After commissioning of the investee, a seller is obliged to transfer to a buyer the investee that is ready to be used in accordance with the relevant act of acceptance of delivery
Property rights of a buyer after acceptance of the investee into operation are realized by entry into ownership rights to such a facility, execution and registration as a taxpayer − as buyer of the relevant legal documents.
Thus, in this case transaction on realization of property rights to real estate (apartments) to a seller (a developer of housing facility) to levy value added tax (hereinafter − VAT) is transaction on the first supplies of housing (housing facility ) that is subject to VAT in generally order at rate 20%.
Transactions on subsequent deliveries of the finished newly built housing to the third parties are exempt from VAT in accordance with paras. 197.1.14 of the TCU.
The Ministry of Economic Development and Trade of Ukraine in its letter «On procurement of works» of 05.08.2016, № 3302-06/24782-06 expressed its position on this issue.
According to Ch. 4. Art. 36 of the Law of Ukraine «On public procurement» of 25.12.2015, № 922-VIII (hereinafter − the Law) conditions of the purchase agreement should not be differ from the content of the tender offer by result of auction (including price per unit) of winner of the procurement procedure or offer price of participant in case of appliance the negotiating process.
The Law does not contain requirements concerning submitting by a participant in tender offer calculation of contractual price prior to electronic auction.
Thus, if the subject of procurement are works, the customer can set a requirement to provide by participants in tender offer the range and scope of work in accordance with technical specifications, mentioned in the tender documents, without specifying cost of every components of works.
If work is doing according to the estimate drawn up by the contractor, the estimate comes into force and becomes a part of contract agreement after confirmation by its customer.
However, by paras. 6.2.4 of ДСТУ Б.Д.1.1-1:2013 «Rules of construction costs determination» (hereinafter − ДСТУ) determined that the offer price of the tender winner is a bargain price on construction object, which is formed by contractor involving subcontractors and is agreed with customer.
At the same time, para. 3.15 ДСТУ stipulates: contract price is estimates that determine the cost of work agreed by the parties (customer and contractor) and stipulated by contract agreement.
Thus, as price of tender offer of participants may be reduced according to the results of electronic auction that will lead to the need for recalculation by participant estimates, and taking into account that the conditions of the procurement contract should not be differ from the content of the tender offer, in case of purchase of works contract price (the estimate) can agree by the parties at the moment of conclusion of the purchase agreement in compliance with the Law and the Civil Code of Ukraine (hereinafter − CCU).
The order of price agreement (estimate) of winner of the procurement procedure can also be applied in the procurement of design works and services of maintenance, other services whose value is calculated according to the prescribed regulations.
The Ministry of Social Policy of Ukraine in its letter «On indexation of the salaries of foreign staff» of 15.07.16, № 332/10/136-16 reported that conditions of indexation for foreign missions staff should be included into labor contracts. The reason of this response is the fact that the laws on indexation of income of people do not cover the salaries in foreign currency.
This statement also applies to all other foreign employees who receive salaries in foreign currency.
The National Agency for Corruption Prevention by its decision «On approval of the Procedure for an execution of protocols on administrative offenses and making regulations by the National Agency for Corruption Prevention» of 09.06.16, № 5 determined the procedure for an execution of protocols on related to corruption administrative offenses and making regulations.
It is determined that protocols on administrative offenses authorized persons of the National Agency execute, particularly in case of violation of restrictions on plurality and dual job in respect of receiving gifts, non-compliance with requirements of financial control and illegal use of information that has become known in connection with official duties.
In cases of violations regarding ethical conduct and on prevention and settlement of conflict of interests of persons authorized to perform state functions, the National Agency will make regulations. Failure to comply with requirements within ten working days since the day of its sending will lead to a protocol on administrative offenses execution.
